On May 28, cui Yongyuan released photographs of a few contract of Zhang Yan art to match through small gain civil: "You need not be performed, you are really sodden " .
Cover journalist willow is green
Round-table expert:
News of university of vice-chairman of association of Chinese literary essayist, Tsinghua and transmission institute teach Yin Hong
Transmission of university of Chinese politics and law is law center researcher, medium wide assist Zhu Wei of actor commission counsel
Zhong Lan of solicitor of office of attorney of Beijing Beijing division is installed
In the light of Cui Yongyuan exposure performs actor person " contract of yin and yang " be related, personage of academia having a way expresses, of star pay " contract of yin and yang " actually many in the industry see, but before the attention that cause is little, because star,basically be halo and system flaw. And the scholar points out, cap has been opened now, more serious problem is, "What kind of reason lets such behavior become a possibility? "What kind of reason lets such behavior become a possibility??
On May 29, CCTV compere Cui Yongyuan is in before small gain is stuck piece " some actor " two contracts, "Small do not be afraid of exposure, because he are so-called,be worth ten million. And big contract is 50 million yuan. " " the issue came now, that 50 million why should take covertly? Be afraid of what? Be afraid of what??
With the world midday, small gain releases Fan Bingbing atelier " solemn statement " apposition supports, say Cui Yongyuan releases experience secret agreement publicly, insult the behavior of Ms. Fan Bingbing avowedly, destroyed commercial principle already, be suspected of encroaching legitimate rights and interests again. Relevant media and network user without seeking testimony, check allege Ms. Fan Bingbing is used " size contract " the form undertakes signing agreement, and spread is so-called " model ice ice films the behavior of 60 million rumor of 4 days of remuneration " be suspected of slandering.
On June 2, cui Yongyuan small gain again exposure contract of a yin and yang, stuck a piece " criminal law " the pertinent clause of blame of the 201st concerned dodge a tax.
3 days, total bureau of national tax Wu responds to: In the light of the report on the net was signed from personnel of course of study about movie and TV recently " contract of yin and yang " medium experience tax issue, already enjoined tax authority of Jiangsu and other places begins investigation to check lawfully.
So far, "Contract of yin and yang " problem from " the mouth battles " upgrade become communal topic.
"Contract of yin and yang " if belong to solid be suspected of dodge a tax how many? Punish a standard how?
When how Zhong Lan of solicitor of office of attorney of Beijing Beijing division accepts cover news to interview, express, according to legal provision, whether to form the key of blame of dodge a tax is taxpayer income to declare the difference between value and net tremendous.
2009 " criminal law amendment (7) " accusation by " evade taxes blame " instead " blame of dodge a tax " , make clear a regulation among them: Taxpayer takes cheat, conceal a method to make pay taxes is declared or be not declared phonily, escape pay imposition amount bigger and occupy should ratal of 10% above, handle 3 years of the following set term of imprisonments or arrest battle, punish golden; amount tremendous and occupy should ratal of 30% above, be in 3 years of above 7 years the following set term of imprisonment, punish gold.
With by Cui Yongyuan for two contracts of exposure, "In relief " contract 10 million it is the income after duty, duty is lost in Party A company. And hidden 50 million " shade " the contract is like the fact that be checked, be suspected of hiding income intentionally. How does Zhong Lan think, if the circumstance of exposure is belonged to solid, this kind is signed " contract of yin and yang " behavior is suspected of blame of dodge a tax.
According to 2009 " criminal law amendment " the modification that undertakes to evade taxes blame, the first time break the law absolution, need filling capture to answer pay taxes money and pay fine for delaying payment. That is to say, if star was not punished before this by dodge a tax, so its behavior won't make crime probably. If get above administration is punished 2 times still of dodge a tax, be sentenced possibly 3 years of above 7 years of the following set term of imprisonments.
Basis " law of individual income tax carries out byelaw (2011) " , gain of movie and TV, show, performance belongs to service pay, answer to lead watch pay taxes by 3 class progressive taxation. By explode at present of makings " contract of yin and yang " , size contract adds up to 60 million yuan, party is suspected of escaping individual income tax to exceed ten million.
On June 3 evening, fan Bingbing's atelier is responded to, fan Bingbing and its atelier never are passed " contract of yin and yang " means autograph is made an appointment with, express to be able to cooperate relevant section to be checked lawfully with all one's strength next.
Besides " contract of yin and yang " what to still have " avoid duty " means?
Transmission of university of Chinese politics and law is law center researcher, medium wide assist Zhu Wei of actor commission counsel expresses to cover news, according to his understanding, "Contract of yin and yang " not be secret already inside course of study, "Cannot say 100% , but poor also not quite much. But poor also not quite much..
Besides dodge a tax, zhu Wei says, also have at present in the industry too much " go regular " can avoid duty.
The personage inside course of study ever was announced, "If the remuneration of an actor is 10 million, individual income tax is in 2 million the left and right sides " , usually, duty also must cast those representing capital to come capture. "Wait for everything to had done, pay tax bill in actor hand again. " an investor that does not wish to disclose a full name is in when speaking of this one phenomenon very indissoluble: "By what you earn money, want me to pay tax? Want me to pay tax??
Zhu Wei expresses, although look from legal level, such operation is belonged to " reasonable avoid duty " , but actually " hole is very large " .
What Cui Yongyuan announces is this kind of circumstance: "In relief " contract 10 million it is the income after duty, duty is lost in Party A company. Zhu Wei says, this after capture crosses a duty Party A, can you take out pay tax proof? "Commercial contract is secret, who can see again pay tax proof? Who can see again pay tax proof??
Xi Yuemin of director of room of standard of economy of institute of law of company division courtyard ever pointed out, in performance market, show of a few star is the money after duty, duty sheet takes the place of by show business capture, and show business is probable cogged, cause imposition prediction of a person's luck in a given year. In addition, income not a enter an item in an account is duty of star tax evasion important step. A lot of star besides with oneself the name builds Zhang beyond, still can set account with other name, such duty Wu branches star with respect to very difficult fish true belongings scope. In the meantime, a lot of companies often use cash to pay star reward, won't have record of enter an item in an account so. And star and its broker company, representative company is in with play staff or show unit settle accounts when, often go up in the problem such as bill sedulous and evasive.
Star avoids duty still has found atelier, in taxation privilege the area registers company or atelier to wait. Be called for instance " avoid duty heaven " Huo Er fruit this, the Shanghai Song Jiang area that atelier of Dong Yang of Zhejiang of seat of town of Hengdian movie and TV, star assembles in and garden of industry of movie of the number that do not have stannum. Use this kind of method, can make tax rate by of duty highest grade 45% fall to 35% .
Industrial and commercial system registers information to show, fan Bingbing is called in the company that registers without stannum " without limited company of culture of movie and TV of Xi Aimei god " , establish time to be on July 30, 2015, register abode to be " highway of lake of gourd ladle of the city that do not have stannum 2009 " , register capital 15 million RMB, the mechanism that register is " without stannum market of region of city bank lake controls management board " .
Zhu Wei thinks, active tax law is " prevent gentleman not to prevent a mean person " , sheet finishs these property gains source impossibly by the tax authority superintend. Accordingly, besides the tax authority, strengthen the taxation administration efforts between the branch such as bank, industrial and commercial, audit even.
"Day price remuneration " have many to fair pay taxes far?
According to " a list of names posted up of Chinese celebrity income is odd 2017 " , selected doorsill is 25 million, among them income passes 100 million have 14 in all. Fan Bingbing with 200 million 44 million unplug so that the head prepares, lu Han 100 million 81.6 million rank 2, zhou Jielun 100 million 81.5 million rank the 3rd. Go up in 100 celebrity of a list of names posted up, only Lin Dan, bright two people do not attribute trade of song of movie and TV.
On one hand, it is the tall remuneration of star, the investment of a film, one most is starred take away, on the other hand, it is star can carry a variety of kind however, or " reasonable avoid duty " , or flat " dodge a tax " .
Vice-chairman of association of Chinese literary essayist, tsinghua university news and Yin Hong of transmission college professor express to cover news, get the influence of supply demand relations, the remuneration of star has have high low, itself is very normal phenomenon, but at present China is put in individual actor remuneration really " strange tall " .
Yin Hong says, build taxation system, it is to maintain social fairness. A few people in the industry, itself is " gainer " , natural meeting chooses to adopt " contract of yin and yang " means avoid pay taxes, but, "This is inequitable to whole society. "This is inequitable to whole society..
2017 print and distribute of total bureau of national tax Wu " job of focal point of duty Wu check was arranged 2017 " (" arrangement " ) , point out among them " bureau of check of duty Wu total bureau is made over with equity, investment firm, fund, negotiable securities, act art industry and the domain such as the company are nodded to be cut, unified choose 30 companies tall canal, act art star, allot cess Wu bureau, begin individual income tax and inspection of associated enterprise income tax. " " arrangement " country be consideringed as is strengthened to star " day price remuneration " superintendency clear signal.
Xi Yuemin suggests, answer to strengthen performance market survey as soon as possible, build star, act art the taxpayer archives of company and key crowd, management priority. Dog at any time its income and circumstance of pay taxes change, undertake comparing right, analysis to circumstance of the income of key taxpayer, pay taxes regularly, discover unusual problem from which, adopt measure in time to jam administrative flaw, information of interior of system of Wu of duty of implementation whole nation is shared.
From 2002 China undertakes movie industry reform begins, chinese film market year average development speed is in 30% the left and right sides. Come ten years, chinese film market is less than billion to develop the nearly 60 billion RMB 2017 from year booking office, 2018 first quarter, chinese film created the booking office of 20 billion RMB, achieve the single country quarter is box-office and highest record on the world.
Zhu Wei points out, industry of Chinese movie and TV is growing period in high speed at present, every year drama of many movie and TV is cast pat, but the proportion that is able to broadcast finally is not high, "Where does capital flow to? This ability is big question. This ability is big question..
Yin Hong thinks, be opened this " contract of yin and yang " be related, urgent affairs is by duty Wu the branch is undertaken checking, affirm whether to put in dodge a tax. He thinks, short-term in, the incident that can not see this is right the influence of industry of domestic movie and TV, because " travel wife, investor knows. " crucial question is, can borrow by this incident, "Discovery is what kind of reason, let such behavior become a possibility? Let such behavior become a possibility??
